Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Selected Woredas

Dejene Debebe Kibret; Teshome Dula

Authors

Dejene Debebe Kibret
Teshome Dula

Keywords:

revenue collection performance, revenue authority, west shoa, ethiopia

Abstract

Factors affecting turnover tax collection performance. A case of West Shoa Zone selected wore das. In 2017/18 then targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study was using mixed research approach. Sampling technique used by Systematic random and purposive sampling. Sample sizes of 373 respondents were selected and distributed questionnaires and interview. Data analyze by SPSS software 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects revenue performance of turnover tax positively.

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How to Cite

Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Selected Woredas. (2021). Global Journal of Management and Business Research, 21(C2), 41-56. https://journalofbusiness.org/index.php/GJMBR/article/view/3347

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